Breadcrumb
Institutional Accounts (IACCTs) for Acquisitions of Equipment, Software, and Leases
See full list from Accounting Code Manual
EQUIPMENT
Greater than $5,000
6730 – Equipment, non-IT >$5k
6731 – Equipment, IT >$5k
Less than $5,000
6081 – Computers & Smart Devices <$5k
6082 – Printers, Peripheral Devices <$5k
6083 – Server, Networking, Storage <$5k
6085 – Equip Purchases non-capital <$5k
SOFTWARE
Purchased not Cloud-based
6080 – Software, non-capital <$500k (or <$5k for UIHC)
6740 – Software, capitalized >$500k (or >$5k for UIHC)
LEASES
6737 – Lease, capitalized (equipment, building, software, or land that meets the GASB 87/96 definition)
6407 – Lease, IT Software Maintenance & Fees (doesn't meet GASB 96 definition and/or below $250k total cost)
6430 – Lease, non-capitalized (doesn’t meet GASB 87 definition and/or below $1M total cost threshold)
6480 – Lease Taxes
6400 – Lease insurance
What are GASB 87 and 96? see FAQ page
Purchases of supplies, equipment repairs, and building repairs
6199 – other supplies (there are many supply accounts)
6260 – Repair and Maintain Buildings (requires building cost center)
6265 – Repair and Maintain Equipment, including Warranties and Service Contracts
Shipping
6245 - Freight not included on supply or equipment invoices. Charge those freight costs to the supply or equipment account.